Section 90 LIABILITY OF PARTNERS OF FIRM TO PAY TAX

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....ach of the partners of the firm shall, jointly and severally, be liable for such payment. Retiring partner liable to pay any tax, interest or penalty of the firm due up to the date of his retirement: Where any partner retires from the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be ....